Loose-leaf ledger.



S. B. KIRTLEY.

LOOSE LEAP LBDGER.

APPLICATION FILED JULY 27, 1908.

Patented Jan. 13, 1914.

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M dit y- COLUMBIA PLANOGRAPH co., WASHINGTON. D. c.

S. B. KIRTLEY.

LOOSE LEAP LBDGER.

APPLICATION IILEI) JULY 27, 1908.

Patented J an. 13, 1914.

2 SHEETS-SHEET 2.

COLUMBIA PLANoaRAPH (20.. WASHINGTON. u. n.

UNITED STATES PATENT OFFICE,

SIMEON B. KIRTLEY, OF COLUMBIA, MISSOURI.

LOOSE-LEAF LEDGER.

LOSQAM).

To all whom it may concern Be it known that I, SIMEON B. KIRTLEY, a citizen of the United States, and resident of Columbia, Boone county, Missouri, have invented certain new and useful Improvements in Loose-Leaf Ledgers, of which the following is a specification containing a full, clear, and exact description, reference being had to the accompanying drawings, forming a part hereof.

My lnvent-ion relates generally to improvements in loose leaf ledges, and particularly to that class of loose leaf ledgers wherein a series of ledger sheets are cut away along one edge in order to expose portions of said sheets when the ledger is closed, and the principal object of m invention is to provide indexing means w ereby the ordinary loose leaf ledger sheets can be made self indexing at any time, thus saving the sheet and the items charged thereon, and which indexing means is applicable for use either independently or jointly in the current ledger and the transfer.

A further object of my invention is to provide a series of ledger sheets at the end of each sub-division of the ledger, thus forming an auxiliary or secondary sub-division, the individual sheets of which are particularly intended for receiving a number of short accounts, thus keeping said short accounts separate from the sheets of the primary subdivision, which arrangement saves much time and labor, does away with the expense of extra sheets, in time saving the cost of a binder and consequently saving valuable safe or desk room.

A further object of my invention is to provide an alphabetical guide, preferably on the reverse or rear side of the sub-divisional sheets arranged between the subdivisions, which alphabetical guide enables the user to post accounts consecutively in each sub-division without referring back to the self-indexing guide, thus saving time and labor in posting the consecutive accounts, and said alphabetical guide providingmeans whereby the user can readily ascertain a proper place in which to insert additional or cut back ledger sheets in the various sub-divisions of the ledger.

Specification of Letters Patent.

Application filed July 27, 1908.

Patented Jan. 13, 1914.

Serial No. 445,518.

To the above purposes, my invention consists in certain novel features of construe tion and arrangement of parts, which will be hereinafter more fully set forth pointed out in the claims, and illustrated in the accompanying drawings, in which Figure 1 is a perspective view of the upper ends of a series of loose leaf ledger sheets forming the Ba subdivision of the ledger, and showing the self-indexing guide sheet in position for use upon said sub-division; Fig. 2 is a fragmentary view of the upper right hand corner of a series of ledger sheets utilized in forming the auxiliary or secondary sub-division, which is arranged immediately behind each sub-division of the ledger; Fig. 3 is a view of a portion of a gummed perforated sheet which is provided with index characters, and which is used in connection with my improved loose leaf ledger; Fig. 4 is a view of a sub-divisional sheet provided with the alphabetical guide as contemplated by my invention.

Each sub-division of my improved ledger is made up of a number of pairs of ordinary ledger sheets 1, the upper edges of all of said sheets being cut away, as designated by 2, in such a manner as to expose a small area on the face of the top sheet of each pair, and thus the ordinary cut away arrangement which is carried out in self indexing ledgers in general use'is provided.

The top sheet 1 of each subdivision and all of the sheets 1 are provided adjacent their upper edges with a series of indexing or identifying marks 3, preferably numerals, which are arranged consecutively and read from right to left, and which numerals or identifying marks are arranged immediately below the exposed faces 2 of the sheets 1 forming the sub-division. Thus, as shown, the numeral 1- of this series of identifying marks stands in alinement with or directly below the exposed portion of the first cut sheet, the one having the shortest "cut away portion. Preferably the mark A stands in alinement with the exposed part of the di vision sheet 1", though this is a matter of convenience and preference ratherthan an essential feature. The number 2 is arranged in alinement with the exposed portion of the sheets or leaves having the second cut in length, and so on in series. From this it will be seen that the identifying marks 3 may be employed in designating sheets which are respectively cut away to different degrees or extents, and may also be used to assist in cutting the sheets. Let it be supposed that a sheet whose exposed portion stands opposite the numeral 6 is filled and it is desired to replace that with a new sheet or leaf. A sheet properly out can at once be selected from those sheets of the stock on hand designated 6, the duplicate sheets being arranged in sets corresponding with the numbers or marks of the series 3. In Fig. 1 the series is represented as having several numerals beyond the longest cut shown. It will be understood, however, that sheets cut to correspond with the numerals 14c, 15 and 16, or even higher numerals might be employed.

A self indexing guide sheet 4 is arranged immediately on top of the sheet 1*, the top edge of which guide sheet preferably occupies a position immediately below the row of identifying marks 3, and appearing on the face of this sheet 4:, adjacent the upper edge thereof, are indexing abbreviations 5, in the form of combinations of letters, which form an index for the ledger sheets 1 of the sub-division. These indexes 5 are so positioned adjacent the upper edge of the sheet 4: that when said sheet 4 occupies its proper position on the sheet 1 said indexes 5 are directly opposite or in alinement with the row of identifying marks 3 and with the exposed faces of the sheets 1, and thus a Vertical plane at right angles to the sheet 4 and passing through a given one of the indexes 5 will pass through one of the marks 3 and also through the center of one of the exposed faces of the sheets 1. The index 5 is arranged entirely within the limits defined by the leaves 1 of the ledger so that when the book is closed the index is covered and thus protected from danger of becoming torn or soiled. This permits the index being printed upon paper of texture corresponding with that of the other sheets. As shown in Fig. 1, there is a double row of these indexes 5, which arrangement is the preferable one and is adopted in order to properly index the pairs of sheets forming the sub-division and to accommodate duplicate cut away sheets which may be inserted from time to time in the sub-division. It is to be understood in this connection, that. the ledger sheets 1, and 1", are furnished full sheets and assorted cut sheets and have printed thereon the character A at the right of each sheet and a series of identifying marks 3, preferably numerals, in numerical order from the character A and progressing toward the left, By this arrangement in connection with the alphabetical guide or indexes 5, an accountant desiring to insert a new sheet in the ledger; the proper space or line to be cut, on the sheet to be inserted, is readily determined. And when the sheet is thus cut an accountant can readily distinguish it from any other sheet in that sub-division.

A full sized sheet not cut away at all is called an A sheet so that the user would not confuse this sheet with the others, the others all being cut back one or more steps. This A sheet however, is entirely different from the ordinary loose leaf ledger sheet, as it is ruled off into spaces, and has numerals, be ginning at the right A, and extending back any number, say sixteen.

In Fig. 2, I have shown a View illustrating a series of three ledger sheets, forming an auxiliary or secondary sub-division, and the two upper sheets of said auxiliary sub-division are cut away at the upper right hand corners so as to expose equal sized portions on the faces of the middle and lowermost sheets, and it will be understood that if desired a greater number of sheets than three can be utilized in forming this auxiliary subdivision.

As shown in the drawings, the sub-division is indexed to receive special accounts which may be indexed under the index 5 of the main sub-division or group with which that auxiliary sub-division is associated, namely, the index covering Bab-Biz accounts and, therefore, the top sheet 6 of the auxiliary sub-division bears the index letters Baa to Bea; the exposed portion of the second or middle sheet 6 bearing the index letters Bee-Biz; and the third or lowermost sheet bearing the index letters Baa-Biz. This auxiliary sub-division or group of leaves is utilized for special accounts, for instance short accounts, to each of which it is not desired to devote a whole page, and to properly provide for which has been a serious problem with makers of ledgers, as the numbers of such accounts in proportion to those of ordinary length varies largely from time to time, and in different businesses. The sheets employed in this auxiliary sub-. division may be cut by hand, and such are represented in Fig. 2, or they may be like sheets 1 of Fig. 1 which are furnished already cut and provided with designating marks 3. In this auxiliary sub-division or group it is preferable to place the indexing abbreviations directly upon the exposed parts of the sheets 6 and this may be accomplished by writing or. by the use of gummed stickers, such as shown in Fig. 3.

All of the sheets 1 of the sub-division receive the ordinary and long accounts usually posted inthe ledger, and if the user desires to turn to the accounts of Bacus, the index Bac is noted immediately beneath the identifying mark 12 and in the lowermost row of the indexes; and the user now opens the sub-division so as to expose the uppermost one of the sheets having the exposed surface immediately above the identifying mark 12, and thus the sheet on which the desired account is entered is readily ascertained. In a like manner the user desiring to enter an account under the index Bel, notices that Bel is in the upper row of the indexes, and this indicates that the ledger sheet 1, immediately on top of the sheet having the exposed portion above the indicating mark 4;, contains the desired account, and the user therefore opens the sub-division so as to expose the lowermost one of the pair of sheets which are cut away immediately to the left of the identifying mark 4.

The lowermost one of the sheets of which the subdivision is formed is not cut away at its upper right hand corner, but forms a partition sheet l between the sub-division and the auxiliary or secondary subdivision, and the exposed corner of said sheet is directly above the first one of the indexing characters 5, and said sheet and the ledger sheet immediately above the same receives the accounts indexed between Bis and Biz, and I prefer to make this sheet a trifle longer or wider than the remaining sheets of the ledger, and to form said sheet of paper of difierent color than the remaining sheets, thus making it a distinct partition sheet, which, in addition to carrying accounts, provides means for readily determining the separate sheets between the various sub-divisions of the ledger and the separate sheets between the various sub-divisions and their auxiliary subdivisions.

As hereinbefore stated, the sheets 1 receive the ordinary or long accounts, and to accommodate a large number of short accountsand to prevent said, short accounts from filling up in the regularsub-division, I provide the auxiliary sub-division, comprising the sheets 6; and a number of short accounts, which may be indexed bet-ween Baa and Bea can be posted on the uppermost one of said sheets 6, and a number of short accounts indexed under Bec to Biz can be posted on the middle sheet 6; and a number of short accounts indexed from Baa to Biz can be posted on the lowermost sheet 6, thus keeping a large number of short accounts self-indexed, and saving much time, labor, and space.

By my improved loose leaf construction, a change from the ordinary or old style loose leaf ledger to the self indexing loose leaf ledger can be readily carried out, without a waste of the loose leaf ledger sheets, and with a saving of considerable time and labor, which would otherwise be expended in transferring the accounts from one series of sheets to another.

The alphabetical guide shown in Fig. 4, and which is for the purpose of enabling the user to post consecutively and to indicate where extra loose leaf sheets are to be inserted between the individual sheets of the sub-division, is preferably printed on the reverse side of each sub-divisional sheet; and the major index characters, Bab-Bae, Bad- Bae, et-c., corresponding to the index characters appearing on the upper edge of the sheet 4 are arranged at suitable distances apart; and appearing between said major index characters are the combinations of index characters which may occur between said major index characters. For instance, between the major index characters Bae and Bai appear the secondary index characters Baf, Bag, Bah, and Baj, which combinations are not frequently found in the names of accounts. Should an account occur to be indexed under any one of these combinations, a ledger sheet 1 cut away to the proper identifying character 3 is inserted between the sheets indicated by the characters Bad-Bae, and Bai-Bak. This arrangement of alphabetical index or guide is carried out for each sub-division, and such arrangement assists the user of the ledger in posting consecutively throughout each subdivision, thus saving much time and labor.

To further facilitate the posting of accounts consecutively, the major indexing characters, corresponding to the indexing characters printed at the top of sheet 4 are printed on gummed perforated sheets of paper, (see Fig. 3,) in order that each combination of indexing characters may be readily detached and pasted upon the exposed cut away faces of the ledger sheets 1, thus converting an ordinary loose leaf ledger into a self-indexing ledger.

If desired, the auxiliary sub-division, comprising the sheets 6 can be used for posting any class of accounts, and said auxiliary sub-division saves considerable expense in that it does away with a number of sub-division partition sheets, which carry expensive ledger index tabs, and which partition sheets cannot be used for carrying accounts, and which practice prevails in ordinary ledgers. These sheets 6 are inexpensive and a small number thereof, for instance three or four, required for forming the auxiliary sub-division, can be furnished much cheaper than an ordinary sub-division partition sheet carrying a ledger index tab, and which partition sheet is not used for receiving accounts. This arrangement also saves, in many cases, the necessity of a petty ledger, and greatly facilitates posting of accounts.

A loose leaf ledger of my improved construction affords great convenience to the user, inasmuch as both time and labor is saved in posting and looking up accounts, a large number of small accounts may be taken care of, and kept entirely separate from the ordinary and long accounts; and by provid ing the alphabetical guide, the user of the ledger is enabled to post consecutively from A to Z, and can quickly ascertain the proper point in which to insert cut back sheets.

It will be understood by reference to the foregoing description and the accompanying drawings that the row of identifying numbers, designated 3, and the row or rows of letters or groups of letters alphabetically arranged, and designated 5, together constitute a means for designating and indexing a book, in which are employed sheets arranged in a set or sets cut away or tabbed in stepped series, the said numerical and alphabetical identifying and indexing characters being arranged opposite to the stepped exposed portions or tabs of the sheets. The numbers of the set 3 respectively designate the tabbed sheets which correspond in series with the numbers, thus facilitating locating the sheets regardless of the subject matter that may appear thereupon; while the row or rows of alphabetically arranged indexing characters, designated 5, identify and index the subject matter appearing upon or appropriated to those sheets whose exposed cutaway or tabbed portions respectively stand opposite to these characters.

\Vhile my invention is especially adapted to be used in a loose leaf ledger, and I have, for the purposes of explanation, so illustrated it, it is apparent that it is equally well adapted for indexing many other kinds of books; and in this specification I employ the term book in its broad sense, intending to include by that term a series or set of leaves or sheets, however such leaves or sheets may be held together, whether by temporary or permanent binding or by other means.

I claim 1. A loose leaf ledger, comprising a main group or sub-division of loose leaf ledger sheets cut away along one edge so as to expose portions of the faces of the sheet in a stepped series, an index comprising characters of identification for the accounts arranged in alinement respectively with the exposed portions of the cut away sheets, and a supplemental group of sheets for accounts of a special nature which would be covered by the aforesaid index, arranged immediately following the main group or sub-division, the leaves of the supplemental group being cut away and separately indexed.

2. A loose leaf ledger, comprising a main group or sub-division of loose leaf sheets cut away along one edge so as to expose port-ions of the faces of the sheets in a stepped series,

an index comprising characters of identification for the accounts arranged in alinement respectively with the exposed portions of the cut away sheets, and a supplemental group of sheets for accounts of a special nature which would be covered by the aforesaid index, arranged immediately following the main group or sub-division, the leaves of the supplemental group being cut away and separately indexed, the last sheet of the main group being distinctive and adapted to carry an account and also serve as a division sheet between the main and supplemental groups.

3. A book comprising a group of leaves cut away along one edge so as to expose portions of the faces of the leaves in a stepped series, the said leaves being arranged in pairs cut away to like extent, and a subdivided index for the said group having indexing characters in alphabetical arrange-- ment arranged in groups which are disposed respectively opposite to the exposed portions of the cut away leaves of the said subdivision, each index group having its characters in two rows.

4. As a means for indexing records, record sheets arranged in sets, the said sheets being stepped along one edge, and an index having a row of identifying numbers arranged in numerical series, the numbers being located respectively opposite the record sheets in the series corresponding with the numbers, and having also a row of alphabetically arranged indexing characters parallel with the row of numbers, substantially as set forth.

5. As a means for indexing records, a plurality of guides having alphabetical tabs, record sheets arranged in sets located between the guides, the record sheets being stepped along one ecge, and an index for each set of record sheets, the said index hav ing a column of identification numbers adjacent to and related to the stepped portions of the record sheets, each number designating a corresponding sheet of the set, the index having also a column of alphabetically arranged indexing characters related to and parallel with the said column of numbers, substantially as set forth.

6. In a loose-leaf record book, a. set of individual record sheets which are stepped along one edge, combined with an index sheet for the set having printed thereon a row of identification marks arranged along one edge adjacent to and related to the stepped portions of the said record sheets and having a second column of indexing characters alphabetically arrange-d paralleling the said row of identification marks, substantially as set forth.

7. A commercial account book comprising cooperating index and account sheets, said account sheets having a margin normally I projecting beyond the index adjacent there- In testimony whereof, I have signed my to, a plurality of numbered spaces defined name to this specification, in presence of two upon said margin, and groups of characters subscribing Witnesses.

indicative of accounts distributed on said in- SIMEON B. KIRTLEY.

deX sheets opposite each of said spaces, each Witnesses: of said groups having a number correspond- M. P. SMITH, ing to that of the opposite of said spaces. E. L. WALLACE.

Copies of this patent may be obtained for five cents each, by addressing the Commissioner of Patents, Washington, D. C. 

